| 税制优化战略选择:构建双型税制结构 |
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| 引用本文： | 丁正智,韩晓琴.税制优化战略选择:构建双型税制结构[J].税务与经济,2005(4):53-55. |
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| 作者姓名： | 丁正智 韩晓琴 |
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| 作者单位： | 国家税务总局,扬州税务进修学院,江苏,扬州,225007 |
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| 摘 要： | 对效率与公平的重新分层表明,必须重新构建效率体系才能完善社会主义市场经济体制,发挥公共经济体制的宏观调控作用,进而实现整个社会的效率。构建双型税制结构正是实现宏观效率与微观效率、人本效率与生产效率完美结合的税制结构战略选择。
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| 关 键 词： | 税制优化 战略 双型税制结构 效率 公平 |
| 文章编号： | 1004-9339(2005)04-0053-03 |
| 修稿时间： | 2005年4月11日 |
Strategic Choice of Tax System Optimization:Establishing Double Type Tax System Structure |
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| DING Zheng-zhi,HAN Xiao-qin.Strategic Choice of Tax System Optimization:Establishing Double Type Tax System Structure[J].Taxation and Economy,2005(4):53-55. |
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| Authors: | DING Zheng-zhi HAN Xiao-qin |
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| Abstract: | The theory about efficiency and equity relocation demonstrates that it is necessary to rebuild efficiency system, which will improve socialistic market economic system, exert the macro-regulating role of public economic system and realize whole social efficiency. Establishing double type tax system is the strategic choice of tax system to achieve the perfect combination between macro and micro efficiency, human efficiency and product efficiency. |
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| Keywords: | tax system optimization strategy double type tax system structure efficiency fair |
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